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公允价值对财务报告信息质量相关性影响的实证分析 被引量:8

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摘要 应用Ohlson模型,选择上市公司相关数据进行线性回归分析,其结果表明,实施新会计准则,并大面积使用公允价值计量属性,其对我国财务报告提升质量起到了积极作用,而且正在成为我国提高财务报告质量的有力手段。今后,我国应进一步推进公允价值的使用深度,并规范公允价值的使用范围。
出处 《商业经济》 2010年第1期37-39,116,共4页 Business & Economy
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共引文献163

同被引文献42

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